2021-03-31-accounts - Liberal And Progressive Synagogue B&h

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CONTENTS
		Pages
Synagogue Information
Report ofthe Synagogue Council		2-3
Independent Examiner's Report
Statement of Financial	Activities
Statement of Financial	Position
Notes to the Financial	Statements	7-11

OF TRUSTEES
		Appointed	Resigned
Sandra Walker	President
Louise Mordecai	Chair
Michael Austin	Vice-Chair
Karen Katz	Secretary
Michael Regan	Treasurer
Pamela Hartog
Benita Matofska
Esther Polden
Peter Bennett Speck			10.07.20

		Unrestricted	Restricted	Total Funds	Total Funds
	Notes	Funds f	Funds	2021 f	2020
INCOMING RESOURCES
From Generated	Funds	7,330	2,815	10,145	13,172
From Charitable	Activities	94,432		94,432	89,049
		101,762	2,815	104,577	102,221
RESOURCES EXPENDED
Direct Charitable	Expenditure
Administration	costs	1,056		1,056	1,158
Other Costs		(7,874)		(7,874)	429
Charitable donations		86,198	150	86,348	77,987
Kol Nidre charities			1,960	1,960	1,365
Youth Fund
Voices in Exile
1000for 1000
Levies					800
Welfare actwities
		79,380	2,110	81,490	61,739
Net Incoming Resources	before Transfers	22,382	705	23,087	20,462
Funds brought forward I April 2020		52,029	2132	54,161	33,679
Transfers between Funds
Funds carried forward 31	March 2021	74,411	2,837	77,248	54,161

			31 March	31 March
		Notes	2021	2020
			6	F
CURRENT ASSETS
Debtors and prepayments			1,800	16,083
Cash at bank and	in hand		79,968	53,841
			81,768	69,924
CURRENT LIABILITIES
Creditors: amounts	falling
due within one year			4,520	15,763
NET ASSETS			77,248	54,161
FUNDS OF THE CHARITY
Unrestricted Funds			74,411	52,029
Restricted Funds			2,837	2,132
			77,248	54,161

E 1.	YEAR ENDED 31STMARCH 2021 STATUTORY INFOREIATION
	Liberal and Progessive Synagogue B& H is an Unincorporated	Association registered as a Charity			in
	England and Wales. The Charity's registered number and address can be		found on the Charity
	Information page.
2.	STATEMENT OF COMPLIANCE
	These financial statements have been prepared in accordance	with the provisions		ofthe Charities SORP
	(FRS 102)(effective date January 2019)in so far as they apply	to small entities.
3.	ACCOUNTING POLICIES
	Accounting basis and standards
	The financial statements have been prepared under the historical cost convention			and in accordance
	with the Statement of Recommended Practice: Accounting and	Reporting	by Charities (FRS102)
	issued on 16July 2014and the Financial Reporting Standard (FRS102)and Ihe Charities Act 2011
	and UK Generally Accepted Accounting Practice as itapplies from I January 2015.
	The financial statements have been prepared to give a 'true and fair view'		and have departed from
	the Charities (Accounts and Reports) Regulations 2006 only to	the extent	required	to provide a 'true
	and fair view'.
	Recognition of Incoming resources
	These are included in the Statement of Financial Activities when the Charily becomes
	entitled to the resources, the Trustees are virtually certain they	will receive	the
	resources and the monetary value can be measured with sufficient reliability
	Grants and donations
	Grants and Donations are only included in the Statement of Financial Activities when
	the Charity has unconditional entitlement to the resources.
	Subscriptlons
	Subscriptions due for ihe current year are included after making	allowance	for any
	amounts that are unlikely to be collected.
	Donations and legacies
	Voluntary Income includes donations and legacies, fundraising	income and is
	included in full in the period in which it is receivable.
	Tax reclaimed on donations and gifts
	Incoming resources from gift aid claims are included in the Statement of Financial
	Activities at the same time as the income to which they relate.
	Investment Income
	This is induded in the Statement of Financial Affairs when receivable

Incoming	Resources			Unrestricted	Restricted	Total Funds	Total Funds
				Funds	Funds	2021	2020
				6	5	6	6
Voluntary	Income - Donations and gifts
	Donations -	general		3,606		3,606	4,037
	Kol Nidre charities				1,940	1,940	1,385
	Youth Fund						48
	10004 1000
	Yahrzeit			2,509		2,509	2,230
	Levy income				702	702	574
	EcoSynagogue				173	173	182
	Welfare fund		- donations
Activities	for generating		funds
	Non-member		funerals
	High Holyday		tickets &Break Fast				1,890
	Seder
	Adverts and		new year greetings
	Fundraising		events	1,176		1,176	2,765
	Investment	Income
	Interest on		deposits	39		39
				7,330	2,815	10,145	13,172

		Unrestricted	Restricted	Total Funds	Total Funds
		Funds	Funds	2021	2020
		6	6	6	E
Subscriptions		79,619		79,619	75,888
Income Tax recoverable
on subscriptions	and donations	14,813		14,813	13,383
		94,432		94,432	89,049
		101,762	2,815	104,577	102,221

Resource	s Expended
				Unrestricted	Restricted	Total Funds	Total Funds
				Funds	Funds	2021	2020
				6	6	6	6
	Kol Nidre charities - donated				1,960	1,960	1,365
	Levy income	- Paid over					800
	Other Costs						273
	Other Donations			100	150	250	208
				100	2,110	2,210	2,646
Expended	-Charitable	Activities
	Bank Charges			12		12	12
	Other Costs			(7,886)		(7,886)	144
	Donations			86,098		86,098	77,779
				78,224		78,224	77,935
Governance Costs
	Independent	Examination	Fees	1,056		1,056	1,158
				1,056		1,056	1,158
				79,380	2,110	81,490	81,739

6.	Debtors and Prepayments	Debtors and Prepayments	Debtors and Prepayments	Unrestricted	Restricted	Total Funds	Total Funds
				Funds	Funds	2021	2020
				6		6	F
	Income tax recoverable			1,800		1,800	16,083
				1,800		1,800	16,083
7.	Cash at Bank and in	Hand
	Current and	deposit accounts		77,131	2,837	79,968	53,841
				77,131	2,837	79,968	53,641
						31 March	31 March
						2021	2020
						6	F
8.	Creditors: Amounts	falling due within one year
	Subscriptions		in Advance			3,438	6,602
	Other creditors		and accruals			1&082	9,161
						4,520	15,763
9.	Restricted Funds			1 April			31 March
				2020	Incoming	Outgoing	2021
	Jewish welfare		board	77	120		197
	Board ofdeputies			409	456		865
	Community	renewal		88	126		214
	Kol Nidre			20	1,940	1,960
	Youth Fund			1,356			1,356
	EcoSynagogue			182	173	150	205
				2 132	2,815	2,110	2,837